No blogue da SASB o post mostrado na imagem reflecte sobre o âmbito da contabilidade ligada à sustentabilidade. Diríamos, e vice-versa. Alguns excertos:
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When we started SASB we knew that in order to succeed we needed to shift traditional thinking. After all, the market demand for SASB is based on the fact that the world is no longer what it once was. Things have changed—and our name reflects that.
When we started SASB we knew that in order to succeed we needed to shift traditional thinking. After all, the market demand for SASB is based on the fact that the world is no longer what it once was. Things have changed—and our name reflects that.
Some may question—and, in fact, some already have—how the terms “sustainability” and “accounting” can sit side by side in our name. With one traditionally associated with the environment, and the other with financials, how can they possibly be linked? (...).
Answering this question is why we come to work every day. “Sustainability accounting” is a management strategy that can—and should—be used by companies to improve their performance as well as their disclosures. While there is growing demand from investors and shareholders for companies to practice sustainability accounting, there are no clear standards on sustainability issues that companies can follow.
Of course, this only covers half of our name, but it goes to show how much thought was put into it. “Sustainability Accounting Standards Board”—yes, it’s a mouthful, but there is meaning behind each word:
Sustainability
For our purposes, sustainability refers to the key dimensions of a company’s environmental and social impacts that may affect their financial condition or operating performance. This includes how well companies manage all the forms of capital—financial, natural, social, human—necessary to create long-term value. (...)». Leia na integra.
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